[xsl] xinclude in xslt2

i am searching for an implementation of xinclude in xslt 2.0. is anybody
aware of a freely available implementation of xinclude in xslt 2.0?

given the new features of xslt/xpath 2.0, such an implementation should
be rather easy to do and i will probably do it, if there is nothing
already available. i would of course prefer to use existing code, but so
far i could not find anything (which really surprised me; is really
nobody using xinclude? it looks pretty useful to me...).